The company withheld and remitted social security accounting entries.

When will wages be accrued, when will wages be paid and when will social security be paid?

1. When drawing wages, employees shall be paid by borrowing operating expenses/sales expenses/management expenses.

2. When paying wages: borrow wages payable to employees and borrow bank deposits. Other payables-personal part of social security.

3. When paying social security: Borrow the salary payable by employees-social security. Borrowing unit part, such as operating cost/sales cost/management cost, etc. And lend out bank deposits.